Arthur F. M. Harris, 47, a partner in the Washington accounting firm of Touche Ross & Co., died of cancer Monday at his home in Bethesda.

Mr. Harris worked for the A.M. Pullen & Co. accounting firm from 1962 until 1975 and had become its partner-in-charge before joining Touche Ross.

He was born in Atlanta, and graduated from The Citadel in Charleston, S.C. He then attended the Wharton School of Finance and Commerce of the University of Pennsylvania.

Mr. Harris was a president and chairman of the executive committee of the University Club, a former treasurer and board member of the Bethesda Country Club, and a member of the Columbia Country Club.

He also was a member and former president of the Kiwanis Club of Washington, a former president of the District of Columbia Estate Planning Council, a member of the American Society of Association Executives, a member of the American Institute of Certified Public Accountants, and a member and former governor of the District of Columbia Institute of Certified Public Accountants.

Survivors include his wife, Jame, a dauther, Hope Eve, and a son. Arthur F. M. Jr., all of the home in Bethesda; his parents, Mr. and Mrs. Byron P. Harris, of Atlanta, and a brother, Byron L. Harris, also of Arlanta.

The family suggests that expressions of sympathy be in the form of contributions to St. Dunstan's Episcoplal Church, 5450 Massachusetts Ave., Bethesda, Md., 20016.